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Field Experiments in Managerial Accounting Research

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  • Lourenço, Sofia M.

Abstract

The use of field experiments in managerial accounting research has increased substantially in the last couple of years. One reason for this upsurge is the call in the literature to address causality more confidently, which can be best accomplished with field experiments. This research method provides a clear mechanism for identifying causal effects in the field because the researcher introduces exogenous manipulations in different experimental conditions to which observational units (e.g., individuals, groups, or companies) are randomly assigned. Hence, field experiments are well suited to address managerial accounting phenomena that are plagued with endogeneity concerns when analyzed by using the results of retrospective (observational) studies. This manuscript provides an introduction to field experiments and is especially directed toward managerial accounting researchers who wish to consider adding this research method to their toolbox.

Suggested Citation

  • Lourenço, Sofia M., 2019. "Field Experiments in Managerial Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 14(1), pages 1-72, December.
    • Handle: RePEc:now:fntacc:1400000059
    DOI: 10.1561/1400000059
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    References listed on IDEAS

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    1. Jeffrey M. Wooldridge, 2002. "Inverse probability weighted M-estimators for sample selection, attrition, and stratification," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, vol. 1(2), pages 117-139, August.
    2. Welch, Ivo, 2016. "Plausibility: A Fair & Balanced View of 30 Years of Progress in Ecologics," Foundations and Trends(R) in Accounting, now publishers, vol. 10(2-4), pages 376-412, August.
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    More about this item

    Keywords

    Managerial accounting research; field experiments; quasi-experiments; natural experiments; laboratory experiments; experimental accounting; behavioral accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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